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Rachmat Agus Santoso
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Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana, Jl. Surapati No 189, Kota Bandung, Jawa Barat.
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Jurnal Audit, Pajak, Akuntansi Publik
Published by Universitas Sangga Buana
ISSN : 28300726     EISSN : 28300645     DOI : https://doi.org/10.32897/ajib
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Audit, Pajak, Akuntansi Publik (AJIB)  is a scientific periodical journal published twice a year (June - December), publishing original research results on Accounting Science. This journal aims to develop concepts, theories, perspectives, paradigms, and methodologies in the study of Accounting science. The scope of the Journal of Audit, Tax, Public Accounting (AJIB) includes: • Auditing Accounting • Tax Accounting • Financial Accounting • Cost Accounting • Management Accounting • Budgeting Accounting • Governmental Accounting • Accounting System • Budgetary Accounting • Banking Accounting • International Accounting • Educational Accounting • Social Accounting • Behavioral Accounting • Public Sector Accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 41 Documents
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Bibliometric Analysis of Audit Quality Using VOSviewer: A Study of Publications from 2020 to 2023 Bria, Valerianus
Maksi Vol 4 No 1 (2025): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - June
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

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Abstract

This study aims to analyze the development of audit quality research from 2020 to 2023 using bibliometric analysis and VOSviewer. The research focuses on identifying publication trends, country contributions, and institutional productivity and citations. A quantitative descriptive method was applied, using Scopus data retrieved via Publish or Perish with the keyword “audit quality.” VOSviewer was used to visualize keyword clusters and research gaps. The results show that 2023 had the highest number of publications (288 articles), with the United States leading in total documents (315). Indonesia published 64 articles during the same period, but no institution exceeded three publications. Keyword mapping revealed six clusters, with underexplored topics such as audit report lag and non-audit service. These findings suggest future research opportunities in less-studied areas of audit quality, especially in emerging economies.

Page 5 of 5 | Total Record : 41

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